1、 https:/crsreports.congress.gov December 22, 2017Comparing Key Elements of H.R. 1 to 2017 Tax LawH.R. 1 was passed in both the House and the Senate on December 20, 2017 (before the final version was passed, this bill was called the Tax Cuts and Jobs Act). The act substantively changes the federal ta
2、x system. This In Focus compares selected key elements of the act, as passed on December 20, 2017, to current law as of 2017. It builds on an earlier In Focus that compared the earlier House-passed and Senate-passed versions of the proposal (CRS In Focus IF10776, Comparing Key Tax Reform Elements: T
3、ax Cuts and Jobs Act, by Mark P. Keightley and Molly F. Sherlock). The comparisons are not intended to be complete or comprehensive; such a comparison is beyond the scope of this product. Table 1. Comparison of Major Provisions in H.R. 1 to Current Law Tax Provision Current Law (2017) H.R. 1, as pas
4、sed on December 20, 2017 Individual Provisions Individual tax rates 7 brackets: 10% | 15% | 25% | 28% | 33% | 35% | 39.6%. 7 brackets: 10% | 12% | 22% | 24% | 32% | 35% | 37%. (Expires 1/1/2026.) Personal exemptions and standard deduction Personal exemption: $4,050 for taxpayer, spouse, and dependen
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